Aspecte contabile şi fiscale a evidenţei tichetelor de masă la angajator

Abstract

In this article, authors will examine the accounting and tax treatments for employers who will offer meal vouchers to employees. Meal vouchers help employers to maintain the order in the company and employees to ease their lunch break. As methodological support of the investigation will serve the universal method of research of matter, phenomena, processes - the dialectical method of knowledge with its components: analysis, synthesis, induction and deduction, as well as methods inherent in economic disciplines: observation, comparison, selection, grouping and scientific abstraction. The implementation of the meal vouchers in the Republic of Moldova in the future will bring benefits to the development of the national economy, by increasing the purchasing power by employees, reducing the work on the black market, developing the sector of commercial/catering establishments, and the reduction of the shadow economy that, over the time, stimulates economic growth. JEL: M 40, 41, 49